Mrs Nicholls became sole director in January, 2017, when son Jason ceased being a director.

In Southport Magistrates Court on Friday Mrs Nicholls gave evidence after an enforcement action brought by United Networks Services.

United was owed $6579.96 the Queensland Civil and Administrative Tribunal determined late last year.

Jason Nicholls, son of Margaret Nicholls.

Mrs Nicholls prior to the hearing filed a statement of financial position answering "not known" to 28 questions, including: "What was the company gross income for each of the last two years?" and "Are there any moneys owing to the company?"

Mrs Nicholls referred all requests to accountant James Marshall or her son, Jason Nicholls.

Gold Coast Process Servers agent Terry Herlihy questioned Mrs Nicholls on behalf of United on why she could not answer questions about the company financial position.

"As an enforcement debtor do you not believe you should know the answers to those questions?" Ms Herlihy asked.